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Stamp duty land tax

SDLT charges

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Clients are married but their PPR is owned in the wife's name only. They are considering purchasing a costal holiday home for their own use and potential rental. They have asked if this was purchased in the husbands name only would this avoid the additional 3% SDLT charge? 

Many thanks

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By Wilson Philips
09th May 2019 16:38

It wouldn't avoid the additional charge. See:

Paragraph 9 of Schedule 4ZA to Finance Act 2003

Thanks (1)
10th May 2019 07:54

Many thanks

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